Job work transitional relief: goods returned within the prescribed period avoid tax subject to declaration and recovery rules.

Inputs, semi finished goods or goods sent for testing before the appointed day that are returned within six months (extendable by the Commissioner for two months) are not taxable; otherwise recovery of input tax credit applies. Transfers to a registered person for taxable supply or export without tax are permitted within the transitional period. Non taxation is conditional on the consignor and job worker declaring details of goods held on the appointed day in the prescribed form, manner and time.

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